أثر ممارسة المحاسبة الإبداعية على جودة المعلومات المحاسبية دراسة ميدانية لعينة من المهنيين والأكاديميين في مجال المحاسبة

Abstract

This study aimed to examine the impact of creative accounting practices on the quality of accounting information by analyzing the methods used to manipulate financial statements and their implications for the qualitative characteristics of accounting information, such as relevance, accuracy, reliability, and comparability. The study adopted a descriptive-analytical approach, utilizing a questionnaire distributed to a sample of 40 participants, including accountants, auditors, certified accountants, professionals working in private firms and public economic institutions, as well as academics . The data were analyzed using the statistical software SPSS version 25. The findings revealed a statistically significant impact of creative accounting practices on the quality of accounting information.